HUBUNGAN KEAHLIAN KOMITE AUDIT TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014
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Keywords:
Earnings Management, Audit Committee, Expertise
Abstract
Abstrak - Penelitian ini bertujuan untuk mengetahui hubungan keahlian komite audit dengan kualitas laba perusahaan dengan menggunakan manajemen laba sebagai proxy. Keahlian komite audit dibedakan menjadi dua, yaitu keahlian berdasarkan dan pengalaman kerja. Digunakan sampel dari data sekunder perusahaan manufaktur yang terdaftar di BEI pada 2012-2014 dan manajemen laba perusahaan dihitung menggunakan model modified Jones. Hasil penelitian menunjukkan bahwa komite audit yang memiliki pendidikan akuntansi dalam komposisi komite audit akan menurunkan tingkat manajemen laba dan meningkatkan kualitas laba, sedangkan semakin banyak anggota komite audit yang tidak memiliki pengetahuan mengenai akuntansi akan mendorong terjadinya manajemen laba dan menurunkan kualitas laba perusahaan.
Kata kunci: Manajemen Laba, Komite Audit, Keahlian
Abstract – The purpose of this study is to determine the relationship of the audit committee expertise with the earnings quality by using earnings management as a proxy. Audit committee expertise is divided into two categories, there are the expertise that comes from education and work experience. Used a sample of secondary data companies listed on the Indonesia Stock Exchange in 2012-2014 and earnings management is calculated using a modified model of Jones. The results showed that the audit committee has the accounting education in the composition of the audit committee will reduce the level of earnings management and improve the earnings quality, while a growing number of audit committee members who do not have knowledge of accounting leads to a lowering of earnings management and earnings quality.
Keywords : Earnings Management, Audit Committee, Expertise
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References
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Chtourou, S. M., Bedard, J. dan L. Courteau. 2001. Corporate Governance and Earnings Management. Working Paper. University of Sfax.
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Engel, E., Hayes, R.M. dan X. Wang. 2010. Audit Committee Compensation And The Demand For Monitoring Of The Financial Reporting Process. Journal of Accounting and Economies, Vol. 49: 136-154.
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Hayes, R.M. 2014. Discussion of “Audit Committee Financial Expertise and Earnings Management: The Role of Status” by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics, Vol. 58: 231-239.
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Jin, L.S. dan M. Machfoedz. 1998. Faktor-Faktor yang Mempengaruhi Praktek Perataan Laba Pada Perusahaan yang Terdaftar Di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, Vol. l (2):174-191.
Jones, J.J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, Vol.29 (2): 193-228.
Kieso, D.E., Weygant, J.J. dan T.D. Warfield. 2011. Intermediate Accounting IFRS Edition, Volume 1. John Wiley & Sons, Inc: US.
Klein, A. 2002. Audit Committee, Board Of Director’s Characteristics And Earnings Management. Journal of Accounting and Economics, Vol. 33: 375-400.
Kothari, S.P., Leone, A.J. dan C.E. Wasley, 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, Vol. 39: 163-197.
Komite Audit. 2012. Peraturan Bapepam LK No. IX-I-5. http://komiteaudit.org/home/index.php/regulasi/179-peraturan-bapepamlk-no-ix-i-5 (diakses tanggal 29 Mei 2015).
Mutmainnah, N. dan R. Wardhani. 2013. Analisis Dampak Kualitas Komite Audit terhadap Kualitas Laporan Keuangan Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 10 (2): 147-170.
Nelson, S.P., and S. Devi. 2011. Audit Committee Experts and Earnings Quality. Corporate Governance: The International Journal of Business In Society, Vol. 13 (4): 335-351.
OJK. 2012. Peraturan Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. http://www.ojk.go.id/peraturan-ojk-tentang-direksi-dan-dewankomisaris-emiten-atau-perusahaan-publik (diakses tanggal 9 Juni 2015).
Peasnell, K.V., Pope, P.F., dan S. Young. 2005. Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?. Journal of Business Financial Accounting, Vol. 32: 1311-1346.
Purba, Orinton. 2011. Petunjuk Praktis Bagi RUPS Komisaris dan Direksi Perseroan Terbatas Agar Terhindar dari Jerat Hukum. Penerbit Raih Asa Sukses: Depok, Indonesia.
Qi, B. dan T. Gaoliang. 2012. The Impact of Audit Commitees’ Personal Characteristics on Earnings Management: Evidence from China. Journal of Applied Business Research, Vol. 28: 1331-1344.
Qin, Bo. 2007. The Influence of Audit Committee Financial Expertise on Earnings Quality: U.S. Evidence. Working Paper. University of Gronigen.
Santoso, Singgih. 2010. Statistik Multivariat. PT Gramedia: Jakarta.
Scott, W.R. 2015. Financial Accounting Theory, 7th ed. Prentice Hall: Kanada.
Sulistiyowati, Leny. 2010. Panduan Praktis Memahami Laporan Keuangan. PT Elex Media Komputindo: Jakarta, Indonesia.
Venola, H. 2007. Peran Praktek Corporate Governance sebagai Moderating Variabel dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan. Vol. 10 (2): 97-108.
Watts, R.L. dan J.L. Zimmerman. 1986. Positive Accounting Theory. PrenticeHall., Inc.: New Jersey, US.
Xie, B., Davidson, W.N., dan P.J DaDalt. 2003. Earnings Management and Corporate Governance: The Role of The Board and The Audit Committee. Journal of Corporate Finance, Vol. 9 (3): 295-316.
Badolato, P.G., Donelson, D.C., dan M. Ege. 2014. Audit Committee Financial Expertise and Earnings Management: The Role of Status. Journal of Accounting and Economics, Vol. 58: 208-230.
Bapepam. 2004. Berita Indofarma. http://www.bapepam.go.id/old/old/news/NOP2004/indo_farma.pdf (diunduh tanggal 15 Juni 2015).
Bapepam. 2012. Draft Perubahan IX-I-5. http://www.bapepam.go.id/pasar_modal/regulasi_pm/draft_peraturan_pm/draft/Draft-Perubahan-IX.I.5.pdf (diunduh tanggal 20 Mei 2015).
Bartov, E., Ferdinand A.G., dan J.S.L. Tsui. 2001. Discretionary-Accruals Models and Audit Qualifications. Journal of Accounting & Economics, Vol. 30: 421-452.
BKPM. 2012. Realisasi Penanaman Modal PMDN – PMA Triwulan IV dan Tahun 2012.
http://www4.bkpm.go.id/img/file/Press%20Release%20TW%20IV%202012-IND.pdf (diunduh tanggal 30 Mei 2015).
BKPM. 2013. Realisasi Penanaman Modal PMDN – PMA Triwulan IV dan Januari – Desember Tahun 2013. http://www7.bkpm.go.id/file_uploaded/public/Press%20Release%20TW%20IV%202013%20-%20eng%20wartawan_01.pdf (diunduh tanggal 30 Mei 2015).
BKPM. 2014. Realisasi Penanaman Modal PMDN – PMA Triwulan IV dan Januari – Desember Tahun 2014.
https://www.google.co.id/?gws_rd=cr&ei=7NZnVerbMIKduQSS94CABg#q=Bahan+Paparan+TW+IV+2014-IND (diunduh tanggal 30 Mei 2015).
Chen, Y.M., Moroney, R. dan Houghton, K. 2005. Audit Committee Composition And The Use Of An Industry Specialist Audit Firm. Accounting and Finance, Vol. 45: 217-239.
Chtourou, S. M., Bedard, J. dan L. Courteau. 2001. Corporate Governance and Earnings Management. Working Paper. University of Sfax.
Dechow, P.M., Ge, W., dan C. Schrand. 2010. Understanding Earnings Quality: A Review of The Proxies, Their Determinants and Their Consequences. Journal of Accounting and Economics, Vol.50: 344-401.
Dechow, P.M., Sloan, R.G. dan A.P. Sweeney. 1995. Detecting Earnings Management. The Accounting Review, Vol. 70 (2): 193-225.
Dechow, P.M., Sloan, R.G. dan A.P. Sweeney. 1996. Causes and Consequences of Earnings Manipulaton: An Analysis of Firms Subject to Enforcement Actions by The SEC. Contemporary Accounting Research, Vol. 13: 1-36.
Dhaliwal, D.S., Naiker, V., dan F. Navissi. 2010. The Association between Accrual Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research, Vol. 27 (3): 787-827.
Engel, E., Hayes, R.M. dan X. Wang. 2010. Audit Committee Compensation And The Demand For Monitoring Of The Financial Reporting Process. Journal of Accounting and Economies, Vol. 49: 136-154.
Epstein, M.J. dan J.Y. Lee. 2010. Advances in Management Accounting, vol. 18.
FASB. 1973. Statement of Financial Accounting Concepts. USA. Ferry, M.G., dan W.H. Jones. 1979. Determinants of financial structure: A new methodological approach. Journal of Finance, Vol.44 (3).
Friedlan, J. 1994. Accounting Choices by Issuers of Initial Public Offerings. Contemporary Accounting Research. Vol. 11 (1): 1-31.
Gendron, Y., Bedard, J. dan Gosselin, M. 2004. Getting Inside The Black Box: A Field Study Of Practices In Effective Audit Committee. Auditing: A Journal of Theory and Practice, Vol. 23 (10): 153-171.
Ghozali, Imam. 2007. Aplikasi Analisis Multivariate dengan Program SPSS. BP-Universitas Diponogoro: Semarang.
Godfrey, J.M. dan K. Chalmers. 2007. Globalization of Accounting Standars. Edward Elgar Publishing, Inc: USA.
Gregoriou, G.N. 2006. Initial Public Offerings An International Perspective. Linacre House: UK.
Hamdi, A.S. dan E. Bahruddin. 2014. Metode Penelitian Kuantitatif Aplikasi dalam Pendidikan. Penerbit Deepublish: Yogyakarta.
Hayes, R.M. 2014. Discussion of “Audit Committee Financial Expertise and Earnings Management: The Role of Status” by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics, Vol. 58: 231-239.
Healy, P., dan Wahlen J. 1999. A Review of The Earnings Manajement Literature and Its Implications for Standard Setting. Accounting Horizon, Vol 12 (4).
IDX. Bagaimana Menjadi Perusahaan Tercatat. http://www.idx.co.id/idid/beranda/informasi/bagiperusahaan/bagaimanamenjadiperusahaantercatat. aspx (diakses tanggal 20 Mei 2015).
IICD. 2013. Press Release TOP 30 Emiten Dengan Skor CG Tertinggi Berdasarkan ASEAN CG Scorecard. http://iicd.or.id/assets/dokumen/Press%20Release%202013_ASEAN%20CG.pdf (diunduh tanggal 30 Mei 2015).
Jin, L.S. dan M. Machfoedz. 1998. Faktor-Faktor yang Mempengaruhi Praktek Perataan Laba Pada Perusahaan yang Terdaftar Di Bursa Efek Jakarta. Jurnal Riset Akuntansi Indonesia, Vol. l (2):174-191.
Jones, J.J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research, Vol.29 (2): 193-228.
Kieso, D.E., Weygant, J.J. dan T.D. Warfield. 2011. Intermediate Accounting IFRS Edition, Volume 1. John Wiley & Sons, Inc: US.
Klein, A. 2002. Audit Committee, Board Of Director’s Characteristics And Earnings Management. Journal of Accounting and Economics, Vol. 33: 375-400.
Kothari, S.P., Leone, A.J. dan C.E. Wasley, 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics, Vol. 39: 163-197.
Komite Audit. 2012. Peraturan Bapepam LK No. IX-I-5. http://komiteaudit.org/home/index.php/regulasi/179-peraturan-bapepamlk-no-ix-i-5 (diakses tanggal 29 Mei 2015).
Mutmainnah, N. dan R. Wardhani. 2013. Analisis Dampak Kualitas Komite Audit terhadap Kualitas Laporan Keuangan Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 10 (2): 147-170.
Nelson, S.P., and S. Devi. 2011. Audit Committee Experts and Earnings Quality. Corporate Governance: The International Journal of Business In Society, Vol. 13 (4): 335-351.
OJK. 2012. Peraturan Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. http://www.ojk.go.id/peraturan-ojk-tentang-direksi-dan-dewankomisaris-emiten-atau-perusahaan-publik (diakses tanggal 9 Juni 2015).
Peasnell, K.V., Pope, P.F., dan S. Young. 2005. Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?. Journal of Business Financial Accounting, Vol. 32: 1311-1346.
Purba, Orinton. 2011. Petunjuk Praktis Bagi RUPS Komisaris dan Direksi Perseroan Terbatas Agar Terhindar dari Jerat Hukum. Penerbit Raih Asa Sukses: Depok, Indonesia.
Qi, B. dan T. Gaoliang. 2012. The Impact of Audit Commitees’ Personal Characteristics on Earnings Management: Evidence from China. Journal of Applied Business Research, Vol. 28: 1331-1344.
Qin, Bo. 2007. The Influence of Audit Committee Financial Expertise on Earnings Quality: U.S. Evidence. Working Paper. University of Gronigen.
Santoso, Singgih. 2010. Statistik Multivariat. PT Gramedia: Jakarta.
Scott, W.R. 2015. Financial Accounting Theory, 7th ed. Prentice Hall: Kanada.
Sulistiyowati, Leny. 2010. Panduan Praktis Memahami Laporan Keuangan. PT Elex Media Komputindo: Jakarta, Indonesia.
Venola, H. 2007. Peran Praktek Corporate Governance sebagai Moderating Variabel dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan. Vol. 10 (2): 97-108.
Watts, R.L. dan J.L. Zimmerman. 1986. Positive Accounting Theory. PrenticeHall., Inc.: New Jersey, US.
Xie, B., Davidson, W.N., dan P.J DaDalt. 2003. Earnings Management and Corporate Governance: The Role of The Board and The Audit Committee. Journal of Corporate Finance, Vol. 9 (3): 295-316.
Published
2017-09-01
Section
Bidang Akuntansi (AK)
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